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Las Cooperativas como Entidades con Fines No Lucrativos en México: regulación y características tributarias
[Cooperatives as non-profit entities in Mexico: Regulation and tax characteristics]

Author

Listed:
  • Graciela Lara Gómez

    (Universidad Autónoma de Querétaro, México.)

Abstract

Con el artículo se buscó establecer si las cooperativas como integrantes del sector social de la economía son incluidas en las leyes como entidades no lucrativas y beneficiadas con incentivos tributarios. De manera que se realizó una aproximación teórica de las organizaciones sin fines de lucro y del sector social de la economía, acentuando la preeminencia de las cooperativas en el desarrollo económico y social. Para tal efecto fue seleccionado el método exegético, para explicar el alcance de las normas jurídicas y resoluciones de la Corte que avalan o rechazan su reconocimiento como entidades sin fines de lucro. Los resultados muestran que las legislaciones mexicanas reconocen la característica no lucrativa limitadamente, especialmente en el gravamen a la renta.

Suggested Citation

  • Graciela Lara Gómez, 2020. "Las Cooperativas como Entidades con Fines No Lucrativos en México: regulación y características tributarias [Cooperatives as non-profit entities in Mexico: Regulation and tax characteristics]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 134, pages 69161-69161.
    • Handle: RePEc:ucm:reveco:y:2020:i:134:p:e69161
    DOI: 10.5209/reve.69161
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    More about this item

    Keywords

    Cooperativas; No lucro; Renta; Normas jurídicas;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • P13 - Political Economy and Comparative Economic Systems - - Capitalist Economies - - - Cooperative Enterprises

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